Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2021
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613610280222720 |
|---|---|
| access_status_str | Open Access |
| author2 | Swanepoel, Sumarie |
| author_browse | Swanepoel, Sumarie |
| author_facet | Swanepoel, Sumarie |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80447 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:53.005Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/80447 Women’s rights are human rights – a review of gender bias in South African tax law Swanepoel, Sumarie u16071809@tuks.co.za Franzsen, R.C.D. (Riel) Jaffer, Taskeen UCTD Substantive gender equity personal income taxes South Africa Constitution Convention on the Elimination of Discrimination Against Women (CEDAW) The Sustainable Development Goals (SDG) Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s personal income tax laws have an effect which is potentially inconsistent with both the Constitutional right to equality between genders and international gender equality agreements to which South Africa is bound, namely the CEDAW and the SDG. In doing so, determine whether South Africa’s personal income tax legislation should become a focal point in this regard and be one of the pillars that could further be used as a means to uphold and further the cause of substantive gender equity. pt2021 Taxation MCom (Taxation) Unrestricted 2021-06-22T12:29:08Z 2021-06-22T12:29:08Z 2021/04/28 2020 Mini Dissertation Jaffer, T 2020, Women’s rights are human rights – a review of gender bias in South African tax law, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80447> http://hdl.handle.net/2263/80447 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Substantive gender equity personal income taxes South Africa Constitution Convention on the Elimination of Discrimination Against Women (CEDAW) The Sustainable Development Goals (SDG) Women’s rights are human rights – a review of gender bias in South African tax law |
| title | Women’s rights are human rights – a review of gender bias in South African tax law |
| title_full | Women’s rights are human rights – a review of gender bias in South African tax law |
| title_fullStr | Women’s rights are human rights – a review of gender bias in South African tax law |
| title_full_unstemmed | Women’s rights are human rights – a review of gender bias in South African tax law |
| title_short | Women’s rights are human rights – a review of gender bias in South African tax law |
| title_sort | women s rights are human rights a review of gender bias in south african tax law |
| topic | UCTD Substantive gender equity personal income taxes South Africa Constitution Convention on the Elimination of Discrimination Against Women (CEDAW) The Sustainable Development Goals (SDG) |
| url | http://hdl.handle.net/2263/80447 |